--- title: "Document \"Transfer of Intangible Assets\" in 1C:Accounting for Kazakhstan — how to record the sale and disposal of an intangible asset" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dokument-peredacha-nma-v-1s-buhgalteriya-dlya-kazahstana--en source: BuhGPT --- # Document "Transfer of Intangible Assets" in 1C:Accounting for Kazakhstan — how to record the sale and disposal of an intangible asset > **TL;DR:** Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0). The buyer is taking away your rights to a trademark (or a license, or a database), the money for it has already arrived in your account, and you sit there thinking: you can't record this as an ordinary --- Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0). The buyer is taking away your rights to a trademark (or a license, or a database), the money for it has already arrived in your account, and you sit there thinking: you can't record this as an ordinary sale — there's no goods in the warehouse, there's an intangible asset on account 2730 with accumulated depreciation. You need to simultaneously write off the asset from the balance sheet, remove the accumulated depreciation, recognize income, charge VAT and issue an ESF (electronic invoice). All of this is done by a single document — "Transfer of Intangible Assets." Below is how to fill it out so that the entries and the residual value add up on the first try. 1. Purpose The document records the disposal of an intangible asset: sale, gratuitous transfer or write-off. It removes the intangible asset from the accounts (account 2730), closes out the accumulated depreciation (2740), recognizes income and expense from disposal and charges VAT. Based on it, an ESF is issued. 2. Where to find it Menu: section "Fixed Assets and Intangible Assets" → block "Disposal of Intangible Assets" → "Transfer of Intangible Assets" → "Create" button. 1C navigation link: e1cib/list/Документ.ПередачаНМА To open the list directly: "Tools" → "Go to navigation link" (or Ctrl+click on the link in 1C), paste the string above — the "Transfer of Intangible Assets" document journal will open. 2a. How to find out your release "Help" → "About" (in some interfaces — "Main menu" → "About"). The window that opens shows the platform version (for example, 8.3.24) and the configuration release — check it against the header of these instructions. If your release is older, some fields may be named differently. 3. How to fill it out Header Field Why it matters and what happens if you get it wrong Organization (required) On whose behalf the asset is being disposed of. Affects numbering, the VAT account and the ESF data. If there are several organizations and the wrong one is selected — the asset will be written off from someone else's balance sheet. Date (required) The disposal date. It is used to calculate depreciation for the month of disposal and to determine the residual value. Set a back-dated date and the depreciation amount and residual value will "drift." Counterparty (required for a sale) The buyer. Pulls data into the ESF and the act. For a gratuitous transfer or write-off — the recipient is also indicated, if there is one. Contract (required for a sale) A contract of the type "With buyer." Settlements under it are kept on account 1210. Choose a "With supplier" contract and the settlement will land on the wrong side, the balance will have the opposite sign. Settlement account Usually 1210 (short-term buyers' receivables). Check that this is exactly what was substituted, and not an advance. Settlement currency By default — tenge (₸). Change it only for a foreign-currency contract. Table section "Intangible Assets" Field Why it matters and what happens if you get it wrong Intangible asset (required) The asset itself from the "Intangible Assets" reference book. Based on it the program will pull the initial cost, the accounting accounts and the accumulated depreciation. Intangible asset account 2730 "Other intangible assets." Must match the account on which the asset is recorded. Otherwise the write-off won't find the balance and the entry won't be formed. Depreciation account 2740 "Depreciation of intangible assets." The accumulated wear is removed from it. Price (of sale) The contract sale price excluding VAT. It is used to calculate income and the VAT base. VAT % (required) The rate. For a taxable sale in 2026 — 16%. Set "Without VAT" only for exempt operations. Set 12% out of old habit and you'll underpay the tax. VAT amount Calculated automatically from the price. Check that at a price of 450,000 ₸ it comes to 72,000 ₸. Income account 6210 "Income from disposal of assets." Not 6010 — 6010 is for the sale of goods and services, whereas the disposal of intangible assets goes on a separate line of the report. Expense account 7410 "Expenses from disposal of assets." The residual value is written off here. Tabs "Invoice" and "Additional" - "Issue invoice" — turn it on if this is a sale. The button creates an ESF for sending to the ESF Information System. - Responsible person, signatory — for correct data in the act and the ESF. Check before posting: "Dr/Cr" → "Record" — the entry preview will show whether the residual value adds up. 4. Worked example with entries Situation. LLP "Merey" sells a trademark to LLP "Astra." - Initial cost of the intangible asset: 1,200,000 ₸ - Accumulated depreciation as of the sale date: 900,000 ₸ - Residual (book) value: 300,000 ₸ - Sale price excluding VAT: 450,000 ₸ - VAT 16%: 72,000 ₸ - Total to be received from the buyer: 522,000 ₸ Entries upon posting: No. Dr Cr Amount, ₸ Description 1 2740 2730 900,000 Accumulated depreciation written off 2 7410 2730 300,000 Residual value written off to disposal expenses 3 1210 6210 450,000 Income from disposal of the intangible asset recognized 4 1210 3130 72,000 VAT 16% charged for payment Financial result: income 450,000 − expense 300,000 = profit 150,000 ₸. The buyer's receivable (account 1210) carries a balance of 522,000 ₸, which will be closed by the document "Receipt to current account" (Dr 1030 Cr 1210). If the trademark had been sold for less than the residual value — for example, for 250,000 ₸ — lines 3 and 2 would produce a loss of 50,000 ₸ (income 250,000 − expense 300,000), and that's normal: the document shows the real result of the transaction. 5. Types of operation The document covers disposal on various grounds — the type of operation is selected in the header: - Sale (realization) — the most common case. There's a buyer, a contract, income on 6210, VAT and an ESF. - Gratuitous transfer — the asset is transferred without payment. There is no income in accounting, but for VAT purposes the transfer is taxable (the base is the book or market value), an ESF is issued. - Write-off — the asset is disposed of without transfer to anyone (obsolescence, expiration of rights). There is no income and no VAT, the residual value goes to expenses. 6. What is generated upon posting Accounting entries — as in the example: closing of depreciation, write-off of the balance, income, VAT. Register movements: - the intangible assets information register — the asset is marked as disposed of, no further depreciation is charged; - the VAT register (for sales) — the line is included in the Form 300.00 return and in the invoice register; - the register of settlements with the counterparty — the buyer's receivable. Electronic documents: - ESF — an electronic invoice for uploading to the ESF Information System. Created via the "Issue invoice" link. The issuance deadline is the standard one under the Tax Code of the RK. - SNT is usually not drawn up for intangible assets — the accompanying waybill is intended for goods, not for rights. Draw it up only if the specifics of the transaction expressly require it. 7. Printed forms Via the "Print" button the following are available: - Act of acceptance and transfer of the intangible asset — the primary document for the buyer; - Invoice (ESF) — a printed representation of the electronic invoice; - Accounting statement — a breakdown of the entries and the residual value calculation. 8. Common mistakes "Insufficient funds. Account 2730, intangible asset <…>" — you are trying to write off an asset that isn't on the account or that is recorded on a different account/under a different organization. Check the intangible asset account in the line and the organization in the header. "Counterparty contract not filled in" — a sale requires a contract of the type "With buyer." Create or select the correct one. The VAT amount was calculated from 12% — you manually left the old rate. Set 16%, recalculate the VAT amount (at a price of 450,000 ₸ it should come to 72,000 ₸). The income entry landed on 6010 instead of 6210 — you changed the income account out of habit from the sale of goods. For the disposal of assets — 6210, for expenses — 7410. The residual value in the entry doesn't match the expected one — probably depreciation for the month of disposal wasn't charged or the document date is set before the last charge. Check that depreciation for the month of disposal is closed, and verify the date. The ESF is not being issued — the signatory, the counterparty's BIN or the address is not filled in. Fill in the details of the organization and the counterparty, then try again. 9. FAQ How do you correctly sell an intangible asset in 1C:Accounting for Kazakhstan? Through the "Transfer of Intangible Assets" document with the operation type "Sale": section "Fixed Assets and Intangible Assets" → "Transfer of Intangible Assets." You specify the buyer, the contract, the price excluding VAT and the 16% rate, and the program itself will write off the asset, remove the depreciation, recognize income on 6210 and charge VAT. What entries does "Transfer of Intangible Assets" form upon a sale? Dr 2740 Cr 2730 (depreciation), Dr 7410 Cr 2730 (residual value to expenses), Dr 1210 Cr 6210 (income), Dr 1210 Cr 3130 (VAT 16%). What is the VAT rate on the sale of an intangible asset in 2026? The standard rate is 16%. At a price of 450,000 ₸ excluding VAT the tax amount is 72,000 ₸. The 12% rate no longer applies in 2026. Do you need to issue an ESF for the sale of an intangible asset? Yes, the sale of an intangible asset is subject to VAT and is documented with an ESF. Issue it via the "Issue invoice" link directly from the document and upload it to the ESF Information System. How do you reflect a loss on the sale of an intangible asset? In no special way — post the document at the actual price. If it is below the residual value, the difference between income (6210) and expense (7410) will produce a loss automatically. On which account is income from the disposal of an intangible asset recognized — 6010 or 6210? On 6210 "Income from disposal of assets." Account 6010 is for the sale of goods and services, it does not apply to the disposal of assets. How do you record a gratuitous transfer of an intangible asset? Select the operation type "Gratuitous transfer." Income is not recognized in accounting, but for VAT purposes the transfer is taxable (the base is the book or market value), an ESF is issued. Why does the residual value in the entry differ from the expected one? Most likely depreciation for the month of disposal wasn't charged or the document date is set earlier than the last charge. Close the depreciation for the month of disposal and check the document date. Is depreciation charged after posting "Transfer of Intangible Assets"? No. The document marks the asset as disposed of in the intangible assets register, and from the following month depreciation is not charged. How do you write off an intangible asset without a sale? With the same document using the operation type "Write-off": no buyer and no income are specified, the residual value goes to expenses (7410), no VAT is charged. 10. Related documents - On the basis of what it is entered: the asset must have been previously taken to accounting with the document "Acceptance for accounting of intangible assets" and be depreciated (the routine operation "Charging depreciation of intangible assets"). - What is entered on its basis: "Receipt to current account" / "Cash receipt" — to close the buyer's receivable (Dr 1030 Cr 1210); ESF — issued directly from the document. How to find out your release: "Help" → "About" — there you'll find the platform version and the configuration release. Material prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2. In other releases the field names and the set of printed forms may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_